Section 468.268 - Effect of the merger1.a. Except as provided in this subsection, a legal or equitable proceeding pending against a participating drainage or levee district prior to a merger shall continue as if the merger did not occur.b. The merged drainage or levee district shall be substituted for the participating drainage or levee district standing as a party.c. The board governing the merged drainage or levee district may apportion the costs of a legal or equitable proceeding against the landowners of the participating drainage or levee district based upon the classification of land and assessments applicable to the participating drainage or levee district prior to the merger.2. Except as provided in section 468.269, the merger does not affect the classification of land or the levy of an assessment.3. The original cost and the subsequent cost of improvements in a participating drainage or levee district under this part shall be added to and become a part of the original cost and the subsequent cost of improvements in the merged drainage or levee district.4. The surviving board of a merged drainage or levee district shall pay any remaining costs associated with the merger.Added by 2014 Iowa, ch 1075,s 7, eff. 7/1/2014.